COVID 19 IMPLICATIONS ON CREDIT LOSS PROVISIONING RULES UNDER IFRS 9: PRO-CYCLICALITY CONCERNS

Autor:	DJELIL Bilal, SAIDJ Faiz
Jazyk:	Arabic<br />English<br />French
Rok vydání:	2024
Předmět:	IFRS9 ECL model Procyclicality Covid 19 pandemic Commercial geography. Economic geography HF1021-1027 Marketing. Distribution of products HF5410-5417.5
Zdroj:	المجلة الدولية للأداء الاقتصادي, Vol 7, Iss 01 (2024)
Druh dokumentu:	article
ISSN:	2661-7161 2716-9073
Popis:	The objective of this paper is to analyse the procyclicality behavior of Expected Credit Loss (ECL) model introduced by IFRS 9, during the economic downturn due to the Covid 19 pandemic. A regression analysis was conducted on a dataset gathered from euro era in order to investigate the hypothesis suggesting that the new model does not exhibit a procyclical behavior. Our findings indicate that, despite the IASB's expectation that the ECL model would have a countercyclical impact, it still demonstrates procyclical behavior.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/dbe1975c058449a6af61062e2dbd07f1 Zobrazit plný text záznamu View record in DOAJ